Tax residency in Georgia: the 183-day rule
Medium confidenceReviewed in September 2026
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days in any continuous twelve-month period ending in the tax year, and you are then resident for the whole year. Any day you set foot there counts, however short. Georgia is where a GPS counter fails most: days outside the country for medical treatment, leisure, a business trip or study count as if you had been inside, and days inside for treatment or leisure do not count.
Correct it by hand, and remember the count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›